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SEC Comment Letter for MEDIFAST INC (MED) (CIK 0000910329) (MED) — Jan 13, 2025

MEDIFAST INC (MED) (CIK 0000910329)
Date: Jan. 13, 2025 · CIK: 0000910329 · Accession: 0000000000-25-000316

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File numbers found in text: 001-31573

Date
January 13, 2025
Author
Jonathan Mackenzie
Form
UPLOAD
Company
MEDIFAST INC (MED) (CIK 0000910329)

Letter

January 13, 2025 Jonathan Mackenzie Chief Accounting Officer Medifast, Inc. 100 International Drive Baltimore, MD 21202 Re:Medifast, Inc. Form 10-K for the Fiscal Year Ended December 31, 2023 File No. 001-31573 Dear Jonathan Mackenzie: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing

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January 13, 2025
Jonathan Mackenzie
Chief Accounting Officer
Medifast, Inc.
100 International Drive
Baltimore, MD 21202
Re:Medifast, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 001-31573
Dear Jonathan Mackenzie:
            We have completed our review of your filing. We remind you that the company and
its management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing